<!DOCTYPE html PUBLIC "-//W3C//DTD HTML 4.0 Transitional//EN">
<html  class="reftest-print">
<style>
div.spacer{height:80px}
td { border: solid 1px blue}
table {border: solid 1px green}
</style>
<body>

  <div class="spacer"> </div>

    <table>
     <tbody>
      <tr>
       <td height="50" ></td>
       <td rowspan="2"><img height="120" width="60"></td>
      </tr>
      <tr>
       <td height="500" width="70"></td>
      </tr>
     </tbody>
    </table>
</body></html>
